Open AccessDoes Covid-19 Have an Impact on Bank Performance in Indonesia? A Comparative Analysis Based on BUKU
Author(s) -
Novita Indri Yanti,
Agrianti Komalasari,
Tri Joko Prasetyo
Publication year - 2021
Publication title -
journal dimensie management and public sector
Language(s) - English
Resource type - Journals
ISSN - 2709-6211
DOI - 10.48173/jdmps.v2i2.90
Subject(s) - asset quality , profitability index , quarter (canadian coin) , capital adequacy ratio , business , covid-19 , sample (material) , asset (computer security) , accounting , economics , finance , computer science , geography , profit (economics) , medicine , chemistry , computer security , disease , archaeology , pathology , chromatography , infectious disease (medical specialty) , microeconomics
This study aims to determine whether there are differences in the financial performance of commercial banks in Indonesia before and during the Covid-19 pandemic, with a major focus on capital, asset quality, profitability, and management efficiency based on BUKU (Bank Umum Kegiatan Usaha - Commercial Bank Business Activities). The data used in this study is secondary data, which consists of the 2015-2019 financial statements and the 1st quarter 2020 - the 3rd quarter 2020 financial statements. The sample used in this study amounted to 38 banks. The analytical method used is the Kruskal-Wallis test using the IBM SPSS version 25 software. The results of data processing and data analysis using the Kruskal-Wallis test show that there are differences in the capital (CAR), asset quality (NPL), profitability (ROA), and management efficiency (BOPO) of banking companies between BUKU 2, BUKU 3, and BUKU 4 before and during the covid-19 pandemic. The results of this study indicate that in general, the Covid-19 pandemic has an impact on the performance of commercial banks in Indonesia.